Register a Dutch Foundation in 2025
Thinking of setting up a charitable organization or a special-purpose entity in Europe? The Netherlands stands out as a top destination for global entrepreneurs, philanthropists, and family offices looking to establish a foundation—known locally as a “Stichting.” Registering a Dutch foundation offers unmatched benefits, from full foreign ownership and tax exemptions to asset protection and estate planning opportunities.
Unlike traditional business entities, a Dutch Stichting is a legal structure designed to serve a specific purpose rather than generate profit. It’s a powerful vehicle that can be used for charity, holding companies, family wealth management, or even commercial ventures—under certain conditions. Best of all, it’s simple and cost-effective to register.
In this guide, we’ll walk you through everything you need to know to register a Dutch foundation in 2025—from legal requirements and benefits to types of foundations, tax implications, and step-by-step setup.
What is a foundation?
A foundation is an organization that doesn’t aim to make money. A foundation raises money through donations, loans, and legacies. Its primary purpose is to support a non-profit or social cause. You can also own a business but all profits must go to the foundation’s cause.
A foundation may have a board but no members or shareholders. A general meeting of members is therefore not necessary. You must make the statutes clear if you intend to appoint an oversight board. The supervisory board oversees the board.
A foundation’s purpose may differ from a charity’s. A Stichting can be used for example by professional football clubs, broadcasting companies, and hospitals.
Things to know while Registering a Dutch Foundation
| Quick Facts | |
|---|---|
| Applicable law | Civil Code |
| Principal uses | - charity,- Special purpose vehicle (SPV),Holding company |
| It can also take forms | - association,- trust,Family foundation- Charitable organization |
| Documents needed for creation | - A civil notary creates an establishment deed.Articles of Association |
| Trade Register incorporation required (YES/NO). | Yes |
| Required share capital (YES/NO). | No |
| Director requirements (YES/NO). | However, the board must be composed of a supervisory and director board. |
| Foreign participation option (YES/NO). | Yes, founders can be foreign nationals or companies |
| To be paid taxes | When you are operating a business, the corporate tax |
| Tax benefits | Gift tax and inheritance exemptions |
Primary Features Dutch Foundation
- The Dutch Stichting is an entity that was created by the donation of an estate from a person or business to fulfill a specific purpose.
- Stichting may make profits, but not distribute to founders or members of the Foundation Council.
- It does not need to be approved by the government for full legal existence.
- The founder is the legal entity or person who creates the Stitching and donates the property or rights. Also known as the “corpus”,
- Any type of property or right can be included in the corpus. It may also include cash, securities, and other transferable goods.
- Beneficiaries of a Stichting are those for whom it is created.
- The Dutch Foundation Council is responsible for administering a Dutch Stichting. They are responsible for fulfilling the Stichting’s purposes.
- The Foundation Council can be made up of legal entities and natural persons. If the founder so desires, he may also be part of the Foundation Council.
- Dutch Stichting do not have to pay corporate income tax if they are engaged in activities that resemble business enterprises.
- A Stichting can be considered to act as an enterprise if it generates profits of more than EUR 200,000. The Dutch corporate income tax rate is 20% on profits below EUR 200,000.
- Dutch Stichting is primarily used for charitable activities in the Netherlands.
- It is relatively simple to register a Dutch charity foundation. This makes it very cost-effective.
- Charitable Dutch Stichting can be used to transfer assets that have been left behind in wills.
- Dutch Stichting can also be used as the General partner of Dutch CVs. Because a foundation is considered a legal entity, the liability of the General partner can be limited to the assets of the Stichting.
The Dutch Stichting Forms
In the Netherlands, a foundation can take one of the following forms:
These are the forms of a foundation:
- A private foundation in The Netherlands;
- Family foundation
- An association
- A charitable organization;
- A trust.
You should note that an association can be either a full-fledged legal entity or a limited one.
Establishing a foundation in the Netherlands
It is very easy to set up a foundation here in the Netherlands. There are no licenses or approvals required.
Foreigners who wish to establish foundations in the Netherlands will need to prepare a set of documents that must be notarized. These documents are the constitution deed and articles of association.
The deed of the foundation is the memorandum that establishes the organization’s creation. However, the Articles of Association determine the activities and the management of Dutch stitch ting. Setting up a foundation in the Netherlands is important.
This information must be included in the documents that the Dutch foundation registers.
- The foundation’s name
- Information about assets
- The purpose of the foundation
- Information about directors and managers
- The local address of the foundation.
How to establish a family foundation in The Netherlands?
A Dutch family foundation (Stichting) is not just for charitable purposes—it is also a powerful tool for wealth management and estate planning, especially for high-net-worth individuals relocating to the Netherlands.
To establish a family foundation, the certificate of incorporation must be prepared and signed by a Dutch civil law notary. This document includes the deed of incorporation and Articles of Association, which define the foundation’s objectives, governance, and asset management.
While a Dutch family foundation is similar to a trust in many jurisdictions, it differs in structure. In this setup, the settlor (founder) and beneficiaries play central roles, but the foundation is an independent legal entity with no shareholders or owners.
Setting Up a Charitable Foundation in the Netherlands
A foundation can also be structured as a charity, and if its main goal is public benefit, it can apply for ANBI (Public Benefit Organization) status. To qualify:
- At least 90% of its efforts must be dedicated to charitable or public-benefit activities
- It must comply with transparency and reporting rules set by the Dutch Tax Authority
Benefits of ANBI status include:
- Exemption from inheritance and gift taxes
- Eligibility for energy tax refunds
- Tax-deductible donations for both individuals and corporations
These advantages make the Dutch charitable foundation an attractive structure for both local and international donors.
Dutch Foundations as Tax-Efficient Structures
Dutch foundations can also be used for asset protection and tax minimization, particularly when structured as Special Purpose Vehicles (SPVs) or holding entities.
Key benefits include:
- Ability to own shares or assets in other companies
- No withholding tax on interest income from third-party contributions
- Potential exemption from corporate tax and dividend tax when conditions are met
- Limited liability if structured as a legal entity
However, if the foundation engages in consistent commercial activities and earns annual profits exceeding EUR 200,000, it may become subject to Dutch corporate income tax.
Taxation of Private Foundations in the Netherlands
Private foundations (Stichtingen) in the Netherlands enjoy a favorable tax regime, making them an attractive option for both local and foreign founders.
The following tax laws apply to Dutch foundations:
- The State Tax Act
- The Income Tax Act
- The Donations and Public Benefit Organizations Act
In general, private foundations established in the Netherlands or the Dutch Antilles are exempt from corporate income tax and personal income tax, provided they do not engage in commercial activities. Additionally, foreign individuals who set up a private foundation in the Netherlands may be exempt from gift tax, depending on the foundation’s status and activities.
For philanthropic foundations that obtain ANBI (Public Benefit Organization) status, further tax advantages are available, including:
- Exemption from gift and inheritance tax
- Eligibility for energy tax refunds
- Tax-deductible donations for individual and corporate donors
However, if the foundation conducts business-like activities and generates profits exceeding EUR 200,000, it may be subject to corporate income tax at the applicable Dutch rate.
Conclusion
Establishing a Dutch foundation (Stichting) is a smart, flexible, and internationally respected way to manage charitable, commercial, or family wealth activities—all within a well-regulated and tax-friendly legal environment.
Whether you’re a philanthropist aiming to make a lasting impact, a high-net-worth individual planning for long-term asset protection and estate planning, or a global investor looking to set up a holding or special-purpose vehicle, the Netherlands offers one of the most attractive jurisdictions in Europe.
With no minimum capital requirement, full foreign ownership, and potential eligibility for ANBI tax exemptions, a Dutch foundation is not only easy to register but also powerful in its utility.
FAQ’s
Yes, you can establish foundations in the Netherlands.
You don’t need to move when you open a foundation.
Yes, even though they may be abroad, foreigners can establish a Stichting here. This can be handled by our local specialists.
No, charities in the Netherlands are exempted from taxation
